SHRI RAM KNITTERS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides. Applicant filed this application for waiver of pre -deposit of duty and penalty. The demand was confirmed after denying credit in respect of the service tax paid to the commission agent on the ground that the same cannot be treated as input service. The applicant relied upon the stay order passed by the Tribunal in the case of Metro Shoes Pvt. Ltd. v. Commissioner of Central Excise Mumbai -I reported in 2007 (8) S.T.R. 502 (Tri. -Mumbai) where in similar situation waiver for pre -deposit of duty and penalty is granted. The applicant also relied upon the definition input service which also include sale promotion. In the present case, applicant paid service tax in respect of the service of commission agent received by them in respect of sale of their goods. In these circumstances, prima facie, applicant had a strong case in his favour. The pre -deposit of duty and penalty are waived. Stay petition is allowed.